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Certificate by DSIR must to claim deduction for R&D u/s. 35(2AB)
Case Law Details
- Case Name
- CIT Vs Sandan Vikas (India) Ltd. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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HIGH COURT OF DELHI
CIT v. Sandan Vikas (India) Ltd.
IT APPEAL NO. 348 OF 2011
FEBRUARY 24, 2011
JUDGMENT
CM No.3499/2011 :
A.K. Sikri, J. – For the reasons stated in the application, delay in filing the appeal is condoned.
The application is disposed of.
ITA No.348/2011
1. The assessee claims that it is engaged in the business of manufacturing of automotive air conditioning and is also undertaking research and development activity in this behalf. In the assessment year, i.e., assessment year 2005-2006, the assessee claimed a deduction of Rs. 3,83,62,003/- under Section ...
